If you record higher than 44.1 Khz, when you downsample you eliminate frequencies and the waveform is changed more or less and ... that could lead to clipping !
Also commercial CDs with mostly -0.1 dB mean level ( !! ) compressed and all, when you turn them into lighter files then guess what : bazillion light clipping occurences most of the time !
Well those doesn't ruin the thing but ... in the same time some old CDs have more than 6 dB lacking before tickling the roof, dumb extremes eh ?
